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AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 516 Documents
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The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter? Wardhana, Rony; Anam, Saiful; Ivanda, Muhammad Nur Miftakhul; Tjaraka, Heru; Hidayatullah, Hidayatullah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p75-87

Abstract

Introduction / Main Objectives: This research aims to examine factors that influence firm value, including Accounting Irregularities, Tax Aggressiveness, Transfer Pricing Aggressiveness. Background Problems: The company has the aim of getting profits that continue to grow consistently to increase firm value. Research Method: The notion was tested using Smart Partial Least Square (SmartPLS) version 3.0 software. Numeric data used in the computations is derived from secondary sources. This study focuses on the examination of financial data pertaining to manufacturing enterprises throughout the time frame of 2016 to 2022. Findings / Results: The findings of this study are that Accounting Irregularities and Transfer Pricing Aggressiveness have an effect on Tax Aggressiveness, but Accounting Irregularities, Transfer Pricing Aggressiveness and Tax Aggressiveness have no effect on Firm value. Mediation one and mediation two in this study also had no effect. Conclusion: These results can be a reference for investors in making investment decisions, companies in making decisions regarding tax avoidance can also use this research as a reference. The novelty of this research is the Accounting Irregularities variable with the mediation of tax aggressiveness on firm value, which has not been studied much in previous research.
The Dark Tetrad Personality Traits of Tax Avoidance in the Manufacturing Small and Medium Enterprises; an Empirical Evidence from Indonesia Girindratama, Muhammad Wisnu Girindratama; Nuswantara, Dian Anita; Alnajar, Ali Elazumi Ali
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p55-74

Abstract

Introduction/Main Objectives: This study is to examine the tetrad personality traits (Narcissism, Psychopathy, Machiavellianism and Sadism) on tax avoidance in Indonesian small and medium enterprises (SMEs). In this study, we enter the role of rationalization as an intervening variable. Background Problems: Previous studies have extensively delved into the examination of firm characteristics and corporate governance as potential predictors of tax avoidance. One notable limitation in the existing body of research is the insufficient attention paid to the individual traits of financial preparers within firms. The personality traits and ethical orientations of these preparers can play a pivotal role in shaping the tax strategies adopted by companies. Overlooking the role of individual traits in tax-related decision-making may result in an incomplete understanding of the dynamics influencing tax avoidance behaviors. Novelty: This study is the first of its kind to examine the tetrad personality traits  on tax avoidance by rationalization as an intervening variable. Research Methods: This research distribute questionnaires to the financial department in the Indonesian small and medium enterprises, particularly those are located in east java. The final data analyzed in this study are 284 questionnaires. Findings/Results: The results of this comprehensive study provide compelling evidence supporting the notion that firms led by individuals possessing the Tetrad Personality Traits—Narcissism, Psychopathy, Machiavellianism, and Sadism—are more prone to endorsing and actively engaging in tax avoidance practices by justifying tax avoidance as a tolerable action. Conclusion: The evidence presented in this research establishes a compelling link between the psychological characteristics of key decision-makers and the organizational behavior of justifying tax avoidance as an acceptable course of action. The theoretical and practical implications are discussed in this paper.
The Quality of Sustainability Reporting in Indonesia: Government, Employee, Competitor, and Customer Perspectives Ramadhan, Muhammad Adzan; Emrinaldi Nur DP; Rezi Abdurrahman; Lubis, Armensyah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p39-54

Abstract

Introduction/Main Objectives: This research examines the influence of government engagement, employee engagement, competitor engagement, and customer engagement on the quality of sustainability reports for energy and basic materials companies listed on the IDX for the 2019-2022 period. Background Problems: Based on the rankings in ASSRAT from 2018-2020, public company participation in disclosing sustainability reports still needs to be higher, and from the ranking results, many companies declined from 2018 to 2022. Novelty: In previous studies, most research was conducted on the disclosure of sustainability reports, but this research focuses on the quality of sustainability reports in Indonesia. Research Methods: The population in this research is energy and basic materials companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique, and a sample of 30 companies was obtained. The data analysis method used is logistic regression analysis. Finding/Results: The results of this research show that government engagement and customer engagement influence the quality of sustainability reports, while competitors' engagement and employee engagement have no influence on the quality of sustainability reports. Conclusion: Based on the test results, government engagement and customer engagement have an influence on the quality of sustainability reports. Therefore, the increasing government engagement and customer engagement that companies have will certainly improve company the quality of sustainability reports.
The Role of GRI on Financial Performance Phenomenon Lakilaki, Eogenie; Soediro, Achmad; Hassan, Shahir Akram
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p165-175

Abstract

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure usingthe GRI index on the effect of financial performance on the value of Islamic Bank companies inIndonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independentvariables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary datain the form of 50 financial statements, which were then processed and analyzed using MRA(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthenthe effect of Financial Performance both partially and simultaneously on firm value. MaqashidSharia and Islamic Worldview answer the research problem by explaining that after the companymeets its business objectives (maximizing profits). Conclusion: Social goals through CSR practicesas part of Islamic law to increase company value and achieve pleasure.
The Financial Technology Investment: A Comparative Analysis of Profitability and Performance in Indonesian State-Owned and Sharia Banks Widiasmara, Anny; Retnowati, Wulan; Alvarez, Joel I.; De Guzman, Eduardo K.
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p15-24

Abstract

In the digital age, the lack of understanding regarding strategic investments in financial technology within the banking sector emerges as an expensive predicament. This presents a global debate over cost-effectiveness, competitive pressures, intricate bank operations, workforce management, and employee adaptability. This study strives to provide empirical evidence of differences in Return on Asset (ROA), Return on Equity (ROE), Operational Expense to Operational Revenue (BOPO), Net Interest Margin (NIM), Operational Expense Ratio (OPER), and Revenue per Employee (RPE) before and after investing in financial technology within Indonesian Sharia and State-Owned Banks. The results of this research show that for the most part there is no significant difference in the profitability ratios of ROA, ROE, NIM and BOPO, OPER, RPE in Islamic banks but there is a tendency for performance to increase for ROA, ROE, NIM and BOPO, OPER, RPE after collaborating with start -up fintech. In contrast, State-Owned Banks exhibit differences in ROA and BOPO variables before and after such collaborations. The performance metrics of ROA, ROE, and NIM in State-Owned Banks have deteriorated post-collaboration with fintech entities. This calls for caution from the banking sector as it could incur financial losses, negatively impacting operations and overall performance
Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Oktris, Lin; Muktiasih, Indri; Azhar, Zubir
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p1-14

Abstract

Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an effective and sustainable taxation system. However, tax compliance levels are often influenced by various factors, including tax understanding and taxpayer morality. On the other hand, tax awareness is considered a factor that can either strengthen or weaken the relationship between tax understanding and morality with tax compliance. Research Methods: This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to taxpayers in several major cities in Indonesia. The sample consists of 100 respondents selected randomly. The collected data were analyzed using multiple regression techniques and moderation analysis to test the research hypotheses. Finding/ Results: The results show that tax understanding has a positive and significant influence on tax compliance. Additionally, taxpayer morality is also found to have a positive and significant influence on tax compliance. Conclusion: Taxpayers with high morality tend to be more aware of their tax obligations and are more compliant in reporting and paying taxes. Taxpayers with a good understanding of tax regulations and provisions tend to be more compliant in fulfilling their tax obligations.
Technology Acceptance Model : Intention Implementation E-Goverment System Iswahyudi, M
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study aimed to examine the influence of perceived usefulness and perceived ease of use on individual attitudes and intentions to use the E-Government System (EGS), with gender as a moderating variable. The EGS in question refers to systems utilized by government agencies in Banyuwangi, such as e-village budgeting, e-monitoring, and simral. The research employed a survey method using questionnaires, with EGS operators from each agency serving as the sample. Data analysis was conducted using Partial Least Squares (PLS) with WarpPLS version 3.0 software. The results indicated that perceived usefulness played a significant role as a determinant of individuals' attitudes and intentions to use the EGS, where the users' attitudes, in turn, influenced their interest in using the system. The study also found that perceived ease of use did not have an impact on individuals' attitudes toward using the EGS. Moreover, gender was found not to moderate the relationship between perceived ease of use and perceived usefulness with individual attitudes toward using the EGS. This suggests that psychological factors such as perceived usefulness and ease of use have a more substantial influence on EGS usage than demographic factors like gender among government agency operators in Banyuwangi.
The Firm Value of Coal Mining Companies in Indonesia Before and After Government Regulation No. 15 Year 2022 Mayangsari, Sekar; Koerniady, Arief
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The influence of PP 15/2022 on the relationship between coal commodity prices cannot be predicted with certainty. Before PP 15/2022 was enacted, coal commodity prices tended to rise and fall according to global and regional market demand and vice versa. The study analyses coal commodity prices and business value before and after PP 15 of 2022, mediated by profitability. This research includes quantitative causal studies. The population of this research is all coal sector companies registered on BEI A12 (Coal) during the research period, namely from 2019-2022; a total of 43 companies and 25 companies were sampled using a purposive sampling technique. This research uses quantitative data, namely data measured on a numerical scale. The type of data used by researchers is secondary data. This research found that coal commodity prices affect firm value before and after PP No. 15/2022. Coal commodity prices impact profitability and substantial discount if the outcomes differ before and after. Strong value is indirectly affected by coal commodity prices via profitability; hence, profitability is a full mediator. Coal to commercial value. That's only true if outcomes match before or after.
How to Detect Financial Shenanigans?: Evidence From the Healthcare Sector in Indonesia Sakti, Eklamsia; Maduratna, Enggal Sari
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research aims to empirically test the ability of financial ratios to detect financial shenanigans during the Covid-19 pandemic. The objects of this research are healthcare companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The research sample consisted of 72 financial report data. The data analysis technique uses logistic regression with IMB SPSS 25 statistical tool. Detection proxies use return on assets (ROA), revenues quality ratio (RQR) and Real Earnings Management (REM). The proxies for financial shenanigans are the Beneish M-score model and the Dechow F-score model. The results of this research are (1) ROA is significant for F score, (2) RQR is significant for F score, (3) REM is significant for M score. The main conclusion of This research is that financial ratios help detect financial shenanigans that occurred during the Covid-19 pandemic.
The Financial Distress, COVID-19 Pandemic, and Female Commissioner Effectiveness Nurdiana; Sumarsono, Hadi; Rapini, Titi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Abstract Introduction/Main Objectives: The purpose of this research was to determine effect of female commissioner and COVID-19 pandemic on financial distress in property and real estate companies listed on Indonesia Stock Exchange from 2017 to 2022 with liquidity, leverage, operating capacity, and firm size as control variables. Background Problems: Competition and development of property and real estate companies that fluctuate cause high costs that must be faced by companies, but companies that are unable to deal with high costs will experience unstable financial conditions and potentially experience financial distress. Research Methods: Logistic regression analysis method was used in analysing this research. There were 43 companies as samples with the research period 2017-2022 so that sample of 258 observation data was obtained. Finding/Results: Female commissioner significantly effect on financial distress, while COVID-19 pandemic has no effect on financial distress. Conclusion: The existence of female commissioner is worthy of company’s attention because they tend to be careful and make low-risk decisions. Female commissioner is considered capable of providing signals about condition of the company and minimize conflicts of interest to reduce risk of financial distress.

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